Page 233 - DJML Annual Report 24-25

DJ MEDIAPRINT & LOGISTICS LIMITED
h) With respect to the other matters to be included
1) As required by the Companies (Auditor’s Report)
Order, 2020 (“the Order”) issued by the Central
Government India in term Section 143(11)
the Act, we give in the “Annexure A” a statement on
the matters specified in paragraphs 3 and 4 of the
Order, to the extent applicable.
2) As required by Section 143(3) of the Act, based on
our audit, we report, to the extent applicable, that:
a) We have sought and obtained all the information
and explanations which to the best of our
knowledge and belief were necessary for
the purposes of our audit of the aforesaid
consolidate financial statements.
b) In our opinion, proper books of account as
required by law relating to preparation of the
aforesai consolidate financial statement
have been kept so far has it appears from our
examination of those books.
c) The Consolidated Balance Sheet, the
Consolidate Statement Pr an L
including the Consolidated Statement of Cash
Flow.
d) Cash Flow dealt with by this Report are in
agreement with the relevant books of account
maintained for the purpose of preparation of
consolidate financial statements.
e) In our opinion, the aforesaid consolidated
financial statement comply with the AS
specifie unde Section the Act, rea with
Rule the Companies (Account Rules, 2014.
f) On the basis of the written representations
received from the directors as on March 31, 2025
taken on record by the Board of Directors, none
of the directors is disqualified as on March 31,
2025 from being appointed as a director in terms
of Section 164 (2) of the Act.
g) With respect to the adequacy of the internal
financial control ove financial reportin the
Company and the operating effectiveness of
such controls, refer to our separate Report in
“Annexure B”.
230 Annual Report 2024-25
in the Auditor’s Report in accordance with the
requirements of section 197(16) of the Act, as
amended: In our opinion and to the best of our
information and according to the explanations
given to us, remuneration paid to its directors by
Group Companies during the year is accordance
with the provisions of section 197 of the Act.
i) With respect to the other matters to be included
in the Auditor’s Report in accordance with Rule
11 of the Companies (Audit and Auditors)
Rules, 2014, a amended our opinio and to
the best of our information and according to the
explanations given to us:
i) The Company has made provision,
as required under the applicable law
or accounting standards, for material
foreseeable losses, if any, on long-term
contracts including derivative contracts.
ii) There were no amounts which required to
be transferred, to the Investor Education and
Protection Fund by the Holding Company,
and its subsidiary companies.
iii) (a) The Management has represented that,
to the best of its knowledge and belief,
no funds (which are material either
individually or in the aggregate) have
been advanced or loaned or invested
(either from borrowed funds or share
premium or any other sources or kind
of funds) by the Company to or in
any other person or entity, including
foreign entity (“Intermediaries”), with
the understanding, whether recorded
in writing or otherwise, that the
Intermediary shall, whether, directly
or indirectly lend or invest in other
perso or entitie identified a
manner whatsoever by or on behalf of
the Compa (“Ultimate Beneficiarie
or provide any guarantee, security
or the like on behalf of the Ultimate
Beneficiaries;